($ in eee's) Net sales Cost of goods sold Operating expenses Other revenue Other expense Net income Before the Change $18,800, eee 13,200,000 1,680, eee see,600 450,000 $ 4,85e, 600 Proposed Change (a) $ 200, eee (b) 400, eee (c) (100,000) (d) 50, eee (e) (58,eee) After the Change $19,000,000 13,600,000 1,500,000 55e,eee 4ee, eee $ 4,050,000 Required: 1. & 2. Select whether each of the proposed changes and the total effect of all the changes are conservative, aggressive, or neutral Net sales Cost of goods sold Operating expenses Other revenue Other expense Total effect